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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Travel, subsistence and relocation / E4.719 Business travel between group employments

E4.719 Business travel between group employments

Personal and employment tax

A deduction from earnings is available¹ for the costs of travel between employments with companies in the same 51% group (for commentary on the meaning and significance of groups of companies, see Division D2.1. However, no deduction is available if mileage allowance has been paid, or if mileage allowance

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E4.507S Operation of the charge on securities with artificially enhanced market value

D1.8101 Groups of companies

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

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